Prepared Food 102D. Prepared food Prepared food is taxable. Prepared food means food that meets any of the following conditions: Taxable prepared food

Size: px
Start display at page:

Download "Prepared Food 102D. Prepared food Prepared food is taxable. Prepared food means food that meets any of the following conditions: Taxable prepared food"

Transcription

1 Prepared Food 102D Sales Tax Fact Sheet 102D Fact Sheet Prepared food Prepared food is taxable. Prepared food means food that meets any of the following conditions: Food that is sold in a heated state or heated by the seller (see article on page 1) Food where two or more food ingredients are mixed or combined by the seller for sale as a single item (see article on page 1) Food sold with eating utensils provided by the seller such as plates, bowls, knives, forks, spoons, glasses, cups, napkins, or straws (see article on page 2) The following items are not prepared food, unless sold with eating utensils provided by the seller: Bakery items, such as bread, rolls, buns, biscuits, bagels, croissants, pastries, donuts, Danish, cakes, tortes, pies, tarts, muffins, bars, cookies, tortillas (see article on page 3) Ready-to-eat meat and seafood in an unheated state sold by weight (see article on page 4) Raw eggs, fish, meat, poultry, and foods containing these raw animal foods requiring cooking by the consumer so as to prevent food borne illnesses (see article on page 5) Food that is only sliced, repackaged, or pasteurized by the seller (see article on page 4) Serving size or quantity does not affect the taxability of a food item except for food that is taxable as prepared food only because eating utensils are provided by the seller. See details in the article titled Food sold with eating utensils on page 2. Seller is the legal entity that sells the food item at retail. If the seller contracts with another legal entity to prepare the food, the food is not taxable even if sold under the seller s label, unless sold in a heated state or sold with eating utensils provided by the seller. Taxable prepared food Heated food Any food or drink that is sold in a heated state or is heated by the seller is taxable regardless of the form, condition, quantity or packaging of the food. Heating includes baking, braising, boiling, broiling, dehydrating, frying, microwaving, roasting, simmering, smoking, steaming, and any other form of cooking. Food sold either warm or hot is taxable prepared food even if it was not otherwise prepared by the seller. The heating may occur at premises other than where the food is sold, and by someone other than the seller of the food. For example, sandwiches prepared by someone other than the seller are prepared food when heated by the seller. Food that was heated by the seller at any time before the sale is taxable as prepared food even if it is in an unheated state at the time of the sale, except that the food must be ready-to-eat at the time of the sale. See the article titled Ready-to-eat food on page 3 for details. Mixed or combined food Food where two or more ingredients were mixed or combined by the seller for sale as a single item that is ready to eat at the time of sale is taxable as prepared food. See the article titled Ready-to-eat food on page 3 for details. The combining or mixing may occur at premises other than the location where the sale is made. However, if the seller contracts with another legal entity to mix or combine the food ingredients, the sale is not taxable as prepared food, even if sold under the seller s label, unless the food is sold in a heated state or is sold with eating utensils provided by the seller. Examples of foods which are taxable prepared food because the seller mixed or combined two or more food Sales and Use Tax Division Mail Station 6330 St. Paul, MN Phone: Twin Cities or salesuse.tax@state.mn.us This fact sheet is intended to help you become more familiar with Minnesota tax laws and your rights and responsibilities under the laws. Nothing in this fact sheet supersedes, alters, or otherwise changes any provisions of the tax law, administrative rules, court decisions, or revenue notices. Alternative formats available upon request. Stock No D, Revised December 2014

2 ingredients to make a single item for sale: Cheese made by dairies that sell the cheese directly to the public Mixed green salads, mixed fruit salad, a mixture of cut raw vegetables or cubed fruits that are cut and combined by the seller Hand-prepared or dispensed ice cream cones, sundaes, novelties, ice cream cakes and ice cream pies are prepared food because the ice cream is combined with cones or other ingredients Jam or salsa prepared by the seller Sandwiches prepared by the seller Sushi, since it is a combination of food ingredients Food sold with eating utensils Food that is sold with eating utensils provided by the seller is prepared food and is taxable even if the seller does not heat or mix or combine the food. Eating utensils include but are not limited to plates, bowls, knives, forks, spoons, glasses, cups, napkins, straws, chop-sticks, and skewers inserted into food and handed to the customer. In addition, platters and trays that are designed for serving and displaying the food are eating utensils. For example, party trays on which slices of ready-to-eat meats, cheeses, raw vegetables, fruit, etc. are displayed or served are eating utensils. Material that is used solely for packaging and transporting the food is not an eating utensil. For example, a cardboard round or a plastic or polystyrene foam tray that is designed for packaging and transporting the food, and not for displaying or serving the food, does not make the food taxable prepared food. Eating utensils are provided by the seller when they are physically given to the customer by the seller, or if the seller makes the eating utensils available to the customer as described below. Physically give utensils. Eating utensils are provided by the seller if the seller s customary practice is to physically give utensils to the customer along with the sale of the food. If eating utensils are physically given to the customer, the food is taxable regardless of container size or the number of servings. 2. Seller normally hands utensils to the customer along with the food 3. Seller places utensils in the package with the food being sold. This includes utensils that are prepackaged by a person other than the seller, unless the utensils are included in the package by a manufacturer. Manufacturer is defined as a person that has a North American Industry Classification System (NAICS) code of a manufacturer, sector 311. For example: A caterer sells boxed lunches to a grocery store with utensils packaged inside. The caterer is not a manufacturer so the boxed lunches are prepared food and sales by the grocery store are taxable. Examples of utensils provided by the manufacturer include snack package combinations of cheese and crackers with a plastic spreader, ice cream cups packed with a spoon, and juice boxes packaged with a straw. These items are not taxable as prepared food because the utensil is provided by a manufacturer. Eating utensils made available. If the seller makes eating utensils available to customers, such as on a counter or in a service area, food sold is taxable prepared food when: o a plate, glass, cup, or bowl is necessary for the customer to receive the food and the seller makes the utensils available. For example, milk sold from a milk dispenser is taxable because the customer must use a glass or cup to receive the milk. o sales of prepared food are more than 75 percent of the seller s total sales of all food and food ingredients. See the article titled 75 percent calculation on page 5 for details. The only exception is the sale of food items that contain four or more servings. When a food item contains four or more servings packaged as one item and sold for a single price, the following rules apply: If the seller s practice is to physically give eating utensils to the customer, then the sale of the food item is taxable, regardless of container or serving size. See the section titled Physically give utensils. 1. Seller places utensils on a table, counter, or other surface where a customer sits or stands to eat When eating utensils are made available to the customer, the sale of the food item containing at least four servings is not taxable. See the section title Eating utensils made available. 2

3 Use the information on the product label to determine the number of servings in the food item. If there is no label on the product, the seller can make a reasonable determination as to the number of servings in the food item. The food can be placed in a package by either the purchaser or the seller. The food is sold for a single price if there is one price for the entire contents of the packaged food. If the seller charges for each individual serving in the package, then the sale is not one item sold for a single price. A restaurant with a prepared food percentage of 80 percent sells fruit pies for $2 a slice. Each slice equals one serving. Five slices are packaged and sold for $9.40. The sales receipt simply shows the price of the pie as $9.40. Since the item contains four or more servings and is sold for a single price, the item is not prepared food unless utensils are physically given to the customer. However, if the sales receipt shows that the slices are sold five at $2 each, the item is not sold for a single price. Therefore, if the seller has utensils available to the customer and the seller s percentage of prepared food sold is greater than 75 percent, the pie slices are taxable prepared food. A seller s percentage of prepared food sold is greater than 75 percent. The seller owns a convenience store which has a food island where eating utensils are made available (for use by customers purchasing food from the food island). A customer buys a small can of tuna fish; he does not take any eating utensils. The customer s food is taxable because the seller makes eating utensils available; the seller s percentage of prepared food sold is greater than 75 percent; and the serving size is less than four servings. A seller s percentage of prepared food sold is 75 percent or less. The seller owns a convenience store with a food island that has eating utensils. In this example, the canned food is not subject to sales tax, even though the seller makes eating utensils available, because the seller s percentage of prepared food sold is 75 percent or less. Exempt food Bakery items Bakery items are not prepared food unless sold with eating utensils provided by the seller (see list of bakery items on page 1). Ice cream cakes and ice cream pies 3 are not bakery items. Sales of ice cream cakes and ice cream pies that are prepared by the seller as described above are taxable. A restaurant has a to go bakery counter. It is not the sellers practice to give the customer utensils (including napkins) with their purchase and there are no utensils on the counter. Sales of to-go bakery items (e.g. muffins) are not taxable (even though the seller s percentage of prepared food sold is greater than 75 percent). A bakery sells a cookie. Napkins (utensils) are available, but the napkins are not: o physically handed to the customer; o placed inside the container with the food; or o placed on a surface where the customer sits or stands to eat. The sale is not taxable unless the bakery's sales of prepared food are more than 75 percent of their total sales of all food. Ready-to-eat food Ready-to-eat means that the food is customarily eaten by the customer at the temperature at which it is sold. Unless sold with eating utensils provided by the seller, the following foods are not taxable as prepared food: Ready-to-eat meat and seafood sold by weight in an unheated state Food sold in an unheated state that the customer customarily heats before eating, even if the food was prepared by the seller Ready-to-eat meat and seafood sold by weight in an unheated state are not prepared food even though the seller may have prepared the food, unless sold with eating utensils provided by the seller. Meat and seafood includes any part of an animal used for food. Examples include beef, pork, lamb, buffalo, venison, ostrich, game birds, turkey, chicken and other poultry, fish and shellfish from the sea (such as caviar, clams, lobsters, oysters, shark, and shrimp) and freshwater fish. Examples of ready-to-eat meat and seafood include cooked sliced turkey, honey-baked or honey-glazed ham, smoked fish, or cooked shrimp. Raw fish such as

4 caviar and salmon sashimi that does not require cooking to prevent food borne illness is also exempt if sold by weight. Adding a sauce or glaze, that is in an unheated state, to ready-to-eat meat or seafood before it is weighed for sale does not make it prepared food. For example, a cold sauce is added to ready-to-eat shrimp and weighed together for sale as a single item. The sale is exempt. However, if ingredients that are not part of the ready-to-eat meat and seafood are added to make a different food item, the resulting item is taxable prepared food even if it is sold unheated and by weight. Ready-to-eat shrimp is mixed with celery, pasta and a sauce to make a cold salad which is sold by the pound. The sale is taxable as prepared food. Sushi is made with rice and raw fish with a sea vegetable wrap. The sale of the sushi is taxable even though the food item contains raw fish because the seller combined two or more food ingredients and sushi does not require cooking. Meat processing. When meat provided by a customer to a meat processor is combined with meats or ingredients, the resulting meat is exempt if it is sold raw. Items such as beef sticks, venison sausage, buffalo or turkey jerky are also exempt if sold by weight in an unheated state. Examples of foods prepared by the seller, sold in an unheated state, that are taxable as prepared food because they are ready to eat at the time of sale: Hard-boiled eggs prepared by the seller and sold cold Peanuts roasted by the seller, but sold cold Seller cooks onions, leeks, potatoes and other ingredients and then refrigerates it to make a soup that is meant to be eaten cold Examples of foods that are not prepared food because they are not ready-to-eat at the time of sale: Vegetable soup or lasagna prepared by the seller which is meant to be eaten hot, but sold frozen Spaghetti sauce prepared by the seller and sold in jars from the seller s store shelves Unbaked or partially baked pizzas that the customer bakes Raw eggs, fish, meat and poultry Eggs, fish, meat and poultry when they are raw, and other foods containing these raw animal food products 4 requiring cooking by the customer to prevent food borne illnesses are not prepared food, unless sold with eating utensils provided by the seller. Fish includes fish and shellfish from the sea, such as clams, lobsters, oysters, shark and shrimp, and any freshwater fish. Examples include uncooked meatloaf, marinated raw chicken, uncooked crab cakes, and cookie dough. However, sushi prepared by the seller, that contains raw fish is taxable since the sushi does not require cooking by the consumer. Sliced, repackaged, or pasteurized food Food that the seller does not prepare other than to slice, repackage or pasteurize is exempt, unless sold with eating utensils provided by the seller. The seller slices celery and packages it for sale. The sliced celery is not prepared food. However, if the seller fills the cut celery with cream cheese, or combines it with other sliced vegetables, it becomes taxable prepared food. Cheese that the seller slices, weighs, wraps and labels is not taxable prepared food. Variety packages of food items such as different types of ready-to-eat meat, different flavors of muffins, or different varieties of whole fruits are not prepared food when the seller only repackages the foods. Potato salad purchased in large quantities and repackaged into smaller containers without further preparation by the seller is not prepared food. Food that the seller pasteurizes for sale, such as eggs, milk, fruit juice, soy sauce, or cheese is not prepared food. Combination packages When a retailer sells a combination package consisting of taxable and nontaxable food items for a single price, the transaction may be taxable as a bundled transaction. The total sales price is taxable if eating utensils are provided by the seller as described in this fact sheet. If eating utensils are not provided, the sale is taxable if the taxable food item is more than 50 percent of the total sales price of the combination package, or the purchase price of the taxable food item is more than 50 percent of the total purchase price of the combination package.

5 For example, a lunch consisting of hot chicken (taxable because it is sold heated) and cold potato salad that was not prepared by the seller is sold for a single price of $3.95. No eating utensils are provided by the seller. The seller uses their sales price of the items in the combination package to determine whether the sale is taxable. The normal sales price of the taxable chicken is $3.00 and the sales price of the nontaxable potato salad is $0.95. Since the sales price of the chicken is more than 50 percent of the total cost of the combination package, the sale is taxable. For more information, see the section titled Gift baskets and other combination packages in Fact Sheet 102A, Food and Food Ingredients. 75 percent calculation The information below is for use in determining whether food is taxable prepared food when a seller makes eating utensils available to customers as described in the section on Food sold with eating utensils on page 2. A seller that makes eating utensils available to their customers must calculate the prepared food sale percentage each year. If the seller has multiple locations, the seller must calculate a single prepared food sales percentage for all of their Minnesota establishments combined. This includes all business operations in Minnesota owned by the same person. A partnership owns two restaurants in Minnesota. The partnership must combine sales from both restaurants to calculate the prepared food sales percentage. A sole proprietor of a grocery store is one of the partners in the restaurants in the example above. The grocery store sales are not combined with sales from the restaurants because it is not owned by the partnership. The seller has the option of calculating the percentage either for each tax year or for each business fiscal year, based on the seller s data from the prior tax year or business fiscal year. How to calculate the percentage. First, determine whether you will be using the previous tax year or the business fiscal year for calculating the percentage. Then, determine the totals for A and B below based on total sales during the period selected for all Minnesota establishments. Finally, compute the prepared food percentage as described in C below. A. Total sales of taxable food which the seller prepared by heating, or mixing or combining ingredients, and food where plates, bowls, glasses or cups are necessary to receive the food. Do not include sales of alcoholic beverages in the calculation. B. Total sales of all food and food ingredients, including prepared food, candy, dietary supplements, and soft drinks. Do not include alcoholic beverages. C. The prepared food ratio is computed by dividing the total prepared food sales determined in A, by the total sales of all food and food ingredients determined in B (A B = C). For example, in a particular tax year the seller s sales of prepared food in A are $150,000 and sales of all food and food ingredients in B are $172,000. The prepared food percentage is 87 percent ($150,000 $172,000 = 87%). If the seller s sales of prepared food in A are $97,000 and sales of all food and food ingredients in B are $178,000, the prepared food percentage is 54 percent ($97,000 $178, 000, = 54%). Applying the prepared food percentage. Sellers must apply the percentage to their food sales no later than 90 days after the beginning of the tax or business fiscal year. A seller opening a new business in Minnesota must make a good faith estimate of the prepared food sales percentage for the first year. If a seller has both new and existing businesses, combine the good faith estimate for the new business and the data from the prior tax year or business fiscal year for the established businesses to arrive at a single percentage. After the first three months of operation of the new business, the seller must calculate their prepared food sales percentage based on actual sales. If the result is different than the estimated percentage, the seller must apply the new result to future sales. 5

6 Legal References Minnesota Statutes 297A.61 subd. 3(d), Definitions subd. 31, Prepared Food Minnesota Rule , Prepared Food, Candy, and Soft Drinks Minnesota Rule , Food Sold with Eating Utensils Revenue Notice 10-01, Prepared Food Other Fact Sheets 102A, Food and Food Ingredients 102B, Candy 102C, Soft Drinks and Other Beverages 102E, Dietary Supplements 137, Restaurants and Bars 158, Vending Machines and Other Coin-Operated Devices 6

Sales of Prepared Food by Food Service Providers

Sales of Prepared Food by Food Service Providers Sales of Prepared Food by Food Service Providers TB-71 Issued May 13, 2013 Tax: Sales and Use Tax PREPARED FOOD In general, sales of food and food ingredients purchased for human consumption are exempt

More information

Food and Food Ingredients

Food and Food Ingredients Food and Food Ingredients State Sales & Use Tax Guide ARKANSAS DEPARTMENT OF FINANCE AND ADMINISTRATION SALES AND USE TAX SECTION P.O. BOX 1272 LITTLE ROCK, AR 72203-1272 Phone: (501) 682 7104 Fax: (501)

More information

INFORMATION BULLETIN #29 SALES TAX FEBRUARY (Replaces Information Bulletin #29 dated January 2012)

INFORMATION BULLETIN #29 SALES TAX FEBRUARY (Replaces Information Bulletin #29 dated January 2012) INFORMATION BULLETIN #29 SALES TAX FEBRUARY 2012 (Replaces Information Bulletin #29 dated January 2012) DISCLAIMER: SUBJECT: DIGEST: Information bulletins are intended to provide nontechnical assistance

More information

CHAPTER Committee Substitute for Committee Substitute for House Bill No. 315

CHAPTER Committee Substitute for Committee Substitute for House Bill No. 315 CHAPTER 98-408 Committee Substitute for Committee Substitute for House Bill No. 315 An act relating to tax on sales, use, and other transactions; amending s. 212.08, F.S.; revising the exemption for food

More information

Florida Department of Revenue Tax Information Publication. TIP 98A01-08 DATE ISSUED: Jun 19, 1998

Florida Department of Revenue Tax Information Publication. TIP 98A01-08 DATE ISSUED: Jun 19, 1998 Florida Department of Revenue Tax Information Publication TIP 98A01-08 DATE ISSUED: Jun 19, 1998 CHANGES IN SALES AND USE TAX EXEMPTION FOR FOOD PRODUCTS BEGINNING JULY 1, 1998 The Florida Legislature

More information

12A Sales of Food Products for Human Consumption by Grocery Stores, Convenience Stores, and Supermarkets; Sales of Bakery Products by Bakeries,

12A Sales of Food Products for Human Consumption by Grocery Stores, Convenience Stores, and Supermarkets; Sales of Bakery Products by Bakeries, 12A-1.011 Sales of Food Products for Human Consumption by Grocery Stores, Convenience Stores, and Supermarkets; Sales of Bakery Products by Bakeries, Pastry Shops, or Like Establishments; Drinking Water;

More information

CITY OF AURORA REGULATION CONCERNING THE TAXATION OF FOOD

CITY OF AURORA REGULATION CONCERNING THE TAXATION OF FOOD CITY OF AURORA REGULATION CONCERNING THE TAXATION OF FOOD For the purposes of this regulation food includes food and drink. Any food, as specified in 7 U.S.C. Section 2012(g), as such section exists on

More information

Sales of Food and Food Ingredients, Candy, Dietary Supplements, and Soft Drinks Sold by a Grocery Store

Sales of Food and Food Ingredients, Candy, Dietary Supplements, and Soft Drinks Sold by a Grocery Store Sales of Food and Food Ingredients, Candy, Dietary Supplements, and Soft Drinks Sold by a Grocery Store TB-70 Issued May 13, 2013 Tax: Sales and Use Tax Note: Please be aware that sales of prepared food

More information

Is a cottage food production operation a food service establishment? No. A cottage food production operation is not a food service establishment.

Is a cottage food production operation a food service establishment? No. A cottage food production operation is not a food service establishment. Recently there have been questions and concerns regarding the Cottage Food Laws as they apply to business operations. Below is a link from the State of Texas website that explains the regulations as they

More information

Option 2 All Types of Flour

Option 2 All Types of Flour Rule 327.6 Food and Food Ingredients Definitions Option 2 All Types of Flour Food and food ingredients is defined in Part II of the Library of Definitions, along with definitions of candy, dietary supplements,

More information

BILL NUMBER: AB 727 BILL TEXT AMENDED IN ASSEMBLY MARCH 25, 2011 FEBRUARY 17, 2011

BILL NUMBER: AB 727 BILL TEXT AMENDED IN ASSEMBLY MARCH 25, 2011 FEBRUARY 17, 2011 BILL NUMBER: AB 727 BILL TEXT AMENDED AMENDED IN ASSEMBLY MARCH 25, 2011 INTRODUCED BY Assembly Member Mitchell FEBRUARY 17, 2011 An act to add Chapter 6.5 (commencing with Section 12405) to Part 2 of

More information

Tips. Some news d information..

Tips. Some news d information.. Volume 22, Issue 5 September 2015 Tips The Food Safety Newsletter for Brown, Nicollet, Watonwan and Cottonwood Counties Pg. 1 Reminder of Changes for 2015-2016 Some news d information.. First - a reminder.

More information

Compilation of State Definitions of Food and Food Products; 2013 State FTA indicates food exemption from tax

Compilation of State Definitions of Food and Food Products; 2013 State FTA indicates food exemption from tax Compilation of State Definitions of Food and Food Products; 2013 State AL no 4.000% NA NA NA No AK no 0.000% NA NA NA No state AZ yes Ariz. Admin. Code R15-5- 0.000% 1860 10/19/80 10/19/80 ARK. CODE ANN

More information

KANSAS ADMINISTRATIVE REGULATIONS ARTICLE 25

KANSAS ADMINISTRATIVE REGULATIONS ARTICLE 25 KANSAS ADMINISTRATIVE REGULATIONS ARTICLE 25 OFF-PREMISE CEREAL MALT BEVERAGE RETAILERS Division of Alcoholic Beverage Control Kansas Department of Revenue 109 SW 9 th Street Mills Building, 5 th Floor

More information

FDA Menu Labeling: Final Rule. Sacramento County Environmental Management Department Presented by Elena Drobenyuk

FDA Menu Labeling: Final Rule. Sacramento County Environmental Management Department Presented by Elena Drobenyuk FDA Menu Labeling: Final Rule Sacramento County Environmental Management Department Presented by Elena Drobenyuk Background California SB 1420 July 1, 2009 Affordable Care Act (ACA) enacted March 23, 2010

More information

Article 25. Off-Premises Cereal Malt Beverage Retailers Definitions. As used in this article of the division s regulations, unless the

Article 25. Off-Premises Cereal Malt Beverage Retailers Definitions. As used in this article of the division s regulations, unless the Article 25. Off-Premises Cereal Malt Beverage Retailers 14-25-1. Definitions. As used in this article of the division s regulations, unless the context clearly requires otherwise, each of the following

More information

SQF Edition 8 Food Sector Categories

SQF Edition 8 Food Sector Categories SQF Edition 8 Food Sector Categories FSC Description Example of Level of Risk 1 Production, Capture and Harvesting of Livestock and Game Animals: Free Range Animal Production Intensive Animal Production

More information

City and County of San Francisco DEPARTMENT OF PUBLIC HEALTH ENVIRONMENTAL HEALTH

City and County of San Francisco DEPARTMENT OF PUBLIC HEALTH ENVIRONMENTAL HEALTH City and County of San Francisco DEPARTMENT OF PUBLIC HEALTH ENVIRONMENTAL HEALTH London N. Breed, Mayor Barbara A. Garcia, MPA, Director of Health Stephanie K. J. Cushing, MSPH, CHMM, REHS Director of

More information

COTTAGE FOOD GUIDE. Arkansas Department of Health

COTTAGE FOOD GUIDE. Arkansas Department of Health Arkansas Department of Health May 2012 Table of Contents Introduction 3 NO PERMIT REQUIRED 1. Cottage Food FAQS 3 2. Raw Fresh Fruits and Vegetables 4 3. Maple Syrup, Sorghum, and Honey 4 4. Commercially

More information

Food Act 1984 (Vic) Application to register food vending machines

Food Act 1984 (Vic) Application to register food vending machines Food Act 1984 (Vic) Application to register food vending machines This form is to be used to apply for state-wide registration of one or more food vending machines from which a business sells food. Under

More information

INCOMPLETE APPLICATIONS WILL BE RETURNED WITHOUT REVIEW.

INCOMPLETE APPLICATIONS WILL BE RETURNED WITHOUT REVIEW. Linn County Public Health 501 13 Street NW Cedar Rapids, IA 52405 Dear Applicant: Enclosed is an application for obtaining a food establishment license from the Linn County Public Health Department. Iowa

More information

Classification of Liquor Licenses. License Classes

Classification of Liquor Licenses. License Classes Village of Lake Zurich 70 E Main Street Lake Zurich, IL 60047 847-438-5141 LakeZurich.org Classification of Liquor Licenses General Provisions 1. The classes of liquor licenses in the village are those

More information

Farmers Market Guidelines

Farmers Market Guidelines Farmers Market Guidelines This guideline is for use by local sanitarians and farmers market managers to help answer questions and provide guidance for the operation of farmers markets. Revised January

More information

T HE FORUM. at INFINITE ENERGY CENTER CATERING MENUS BREAK TIME

T HE FORUM. at INFINITE ENERGY CENTER CATERING MENUS BREAK TIME T HE FORUM at INFINITE ENERGY CENTER CATERING MENUS BREAK TIME Please take the time to familiarize yourself with our policies. Proof of the Pudding has the exclusive catering contract with the Infinite

More information

THE GENERAL ASSEMBLY OF PENNSYLVANIA HOUSE BILL

THE GENERAL ASSEMBLY OF PENNSYLVANIA HOUSE BILL PRINTER'S NO. THE GENERAL ASSEMBLY OF PENNSYLVANIA HOUSE BILL No. 0 Session of 0 INTRODUCED BY BRIGGS, SOLOMON, RABB, MURT, YOUNGBLOOD, SCHLOSSBERG, J. McNEILL, DeLUCA, BRADFORD, HILL-EVANS, SIMS, DALEY,

More information

BANQUET MENU. BREAKFAST BUFFETS minimum 30 people. PLATED BREAKFAST minimum 25, maximum 50 people

BANQUET MENU. BREAKFAST BUFFETS minimum 30 people. PLATED BREAKFAST minimum 25, maximum 50 people BANQUET MENU CONTINENTAL Fresh assorted muffins, danish or donuts, chilled orange juice and coffee $5.95 CLASSIC Sliced fresh fruit, fluffy scrambled eggs, breakfast potatoes, ham, sausage or bacon, assorted

More information

Catering Menu. Break & Beverage Options. Continental Breakfast & Breakfast Buffets. Lunch Buffets & Box Lunches. Pizza, Snacks & Platters

Catering Menu. Break & Beverage Options. Continental Breakfast & Breakfast Buffets. Lunch Buffets & Box Lunches. Pizza, Snacks & Platters Catering Menu An affiliate of The Pennsylvania State University Penn College operates on a nondiscriminatory basis. Morning Beverage Break... $2.75 Coffee, Hot Tea, Ice Water, and Assorted Juices Beverage

More information

HOUSE COMMITTEE ON APPROPRIATIONS FISCAL NOTE. HOUSE BILL NO. 466 PRINTERS NO. 521 PRIME SPONSOR: Turzai

HOUSE COMMITTEE ON APPROPRIATIONS FISCAL NOTE. HOUSE BILL NO. 466 PRINTERS NO. 521 PRIME SPONSOR: Turzai HOUSE COMMITTEE ON APPROPRIATIONS FISCAL NOTE HOUSE BILL NO. 466 PRINTERS NO. 521 PRIME SPONSOR: Turzai COST / (SAVINGS) FUND FY 2014/15 FY 2015/16 State Stores Fund $0 See fiscal impact State Stores Fund

More information

Winnebago County Food Code Changes

Winnebago County Food Code Changes Winnebago County Food Code Changes Promoting a Safer & Healthier Community Since 1854 Purpose of Food Code Changes To adopt the FDA Food Code including the definitions To create an equitable fee structure

More information

Iowa Department of Inspections and Appeals Food and Consumer Safety Bureau. 321 E. 12 th Street Des Moines, IA

Iowa Department of Inspections and Appeals Food and Consumer Safety Bureau. 321 E. 12 th Street Des Moines, IA Iowa Department of Inspections and Appeals Food and Consumer Safety Bureau Lucas State Office Building 321 E. 12 th Street Des Moines, IA 50319-0083 Dear Applicant: Enclosed is an application for obtaining

More information

Buena Vista County Environmental Health Court house 215 E. 5 th PO Box 301 Storm Lake, Iowa Dear Applicant:

Buena Vista County Environmental Health Court house 215 E. 5 th PO Box 301 Storm Lake, Iowa Dear Applicant: Buena Vista County Environmental Health Court house 215 E. 5 th PO Box 301 Storm Lake, Iowa 50588 Dear Applicant: Enclosed is an application for obtaining a food establishment license from the Buena Vista

More information

SYLLABUS. Departmental Syllabus. Food Production II CULN0140. Departmental Syllabus. Departmental Syllabus. Departmental Syllabus

SYLLABUS. Departmental Syllabus. Food Production II CULN0140. Departmental Syllabus. Departmental Syllabus. Departmental Syllabus DATE OF LAST REVIEW: 02/2013 CIP CODE: 12.0505 SYLLABUS SEMESTER: COURSE TITLE: COURSE NUMBER: Food Production II CULN0140 CREDIT HOURS: 4 INSTRUCTOR: OFFICE LOCATION: OFFICE HOURS: TELEPHONE: EMAIL: KCKCC

More information

Chapter Ten. Alcoholic Beverages. 1. Article 402 (Right of Entry and Exit) does not apply to this Chapter.

Chapter Ten. Alcoholic Beverages. 1. Article 402 (Right of Entry and Exit) does not apply to this Chapter. 103 Chapter Ten Alcoholic Beverages Article 1000: Application of General Rules 1. Article 402 (Right of Entry and Exit) does not apply to this Chapter. 2. For greater certainty, Articles 400 (Application),

More information

FDA FINAL MENU LABELING RULE. Presented by Elena Drobenyuk Sacramento County, EMD

FDA FINAL MENU LABELING RULE. Presented by Elena Drobenyuk Sacramento County, EMD FDA FINAL MENU LABELING RULE Presented by Elena Drobenyuk Sacramento County, EMD History and Legislation SB 1420 July 1, 2009 Affordable Care Act March 2010 Section 4205, Amends FD&C Act 403 (q)5(h) FDA

More information

JOB READY ASSESSMENT BLUEPRINT RETAIL COMMERCIAL BAKING - PILOT. Test Code: 4110 Version: 01

JOB READY ASSESSMENT BLUEPRINT RETAIL COMMERCIAL BAKING - PILOT. Test Code: 4110 Version: 01 JOB READY ASSESSMENT BLUEPRINT RETAIL COMMERCIAL BAKING - PILOT Test Code: 4110 Version: 01 Specific Competencies and Skills Tested in this Assessment: Safety and Sanitation Identify causes and prevention

More information

COOKING FOR 1 OR 2. Judi O Bryan, Laurel County Extension Agent for Family & Consumer Sciences

COOKING FOR 1 OR 2. Judi O Bryan, Laurel County Extension Agent for Family & Consumer Sciences COOKING FOR 1 OR 2 Judi O Bryan, Laurel County Extension Agent for Family & Consumer Sciences More households of 1 or 2 persons than ever before in history. Cooking for 1 or 2 Can be CHALLENGING Can be

More information

Please see Section IX. for Additional Information:

Please see Section IX. for Additional Information: The Florida Senate BILL ANALYSIS AND FISCAL IMPACT STATEMENT (This document is based on the provisions contained in the legislation as of the latest date listed below.) BILL: CS/CS/SB 106 Prepared By:

More information

BANQUET MENU. BREAKFAST BUFFETS minimum 40 people. PLATED BREAKFAST minimum 25, maximum 50 people

BANQUET MENU. BREAKFAST BUFFETS minimum 40 people. PLATED BREAKFAST minimum 25, maximum 50 people BANQUET MENU BREAKFAST BUFFETS minimum 40 people CONTINENTAL Fresh assorted muffins, danish or donuts, chilled orange juice and coffee $5.95 CLASSIC Sliced fresh fruit, fluffy scrambled eggs, breakfast

More information

Metropolitan School District of Washington Township. Food & Nutrition Services

Metropolitan School District of Washington Township. Food & Nutrition Services Metropolitan School District of Washington Township PANTHER CATERING Food & Nutrition Services North Central High School 1801 East 86th Street Indianapolis, IN 46240-2345 Catering Guidelines Welcome Washington

More information

Layout and Design by: Food and Nutrition Services. Published September 2002 Revised March 2008 February 2013 October 2013 March 2017

Layout and Design by: Food and Nutrition Services. Published September 2002 Revised March 2008 February 2013 October 2013 March 2017 Information reviewed and compiled by representatives from the following: Food and Nutrition Services School Administration and Student Services Kitsap County Health Department PTA/PTSO Layout and Design

More information

THE MEAT PRODUCTS REGULATIONS 2003 SUMMARY GUIDANCE NOTES

THE MEAT PRODUCTS REGULATIONS 2003 SUMMARY GUIDANCE NOTES THE MEAT PRODUCTS REGULATIONS 2003 SUMMARY GUIDANCE NOTES These Guidance Notes are designed for bakers and similar small businesses that make and sell meat products. Comprehensive Guidance Notes covering

More information

City of Dubuque Health Services Food Establishment License Application (including Mobile Units)

City of Dubuque Health Services Food Establishment License Application (including Mobile Units) City of Dubuque Health Services Food Establishment License Application (including Mobile Units) This is an application for obtaining a food establishment license from the (Iowa Department of Inspections

More information

Modified Texture Diets

Modified Texture Diets Modified Texture Diets Guidelines for: Date: Dietitian: Phone: These guidelines are for people who have difficulty chewing or are recovering from oral or facial surgery and cannot eat foods of regular

More information

Equipment. Quantity. Storage. Make sure workstations, cutting boards, and utensils are clean and sanitized

Equipment. Quantity. Storage. Make sure workstations, cutting boards, and utensils are clean and sanitized Equipment Make sure workstations, cutting boards, and utensils are clean and sanitized Quantity Only remove as much food from the cooler as you can prep in a short period of time Storage Return prepped

More information

Administration Table of Contents

Administration Table of Contents Table of Contents Administration Table of Contents DAILY TASKS... 1 Manager s Opening Checklist... 1 Mid-Day Management Activities... 3 Manager s Closing Checklist... 3 WEEKLY TASKS... 5 Monday Morning

More information

Hall of the House of Representatives 91st General Assembly - Regular Session, 2017 Amendment Form

Hall of the House of Representatives 91st General Assembly - Regular Session, 2017 Amendment Form Hall of the House of Representatives 91st General Assembly - Regular Session, 2017 Amendment Form Subtitle of Senate Bill No. 284 TO ESTABLISH A RETAIL OFF-PREMISES PERMIT FOR THE SALE OF WINE AT GROCERY

More information

Part 1 - Food Business Ownership Details Name of the Proprietor. ACN Number Mailing Address Street /Postal address. Business Key Contact:

Part 1 - Food Business Ownership Details Name of the Proprietor. ACN Number Mailing Address Street /Postal address. Business Key Contact: Food Business Notification Form This Food Business Notification form is designed for a single business location. Where a food business sells food from multiple locations a separate form must be completed

More information

MEAT HAWKER GUIDELINES

MEAT HAWKER GUIDELINES MEAT HAWKER GUIDELINES Under The Public Health Act regulations, peddlers, brokers or hawkers of meat and meat products must obtain, and be in possession of, a permit from a Public Health Inspector. For

More information

A Bill Regular Session, 2017 SENATE BILL 284

A Bill Regular Session, 2017 SENATE BILL 284 Stricken language would be deleted from and underlined language would be added to present law. 0 State of Arkansas st General Assembly As Engrossed: S// H// A Bill Regular Session, SENATE BILL By: Senators

More information

COUNTY OF ROCKLAND Department of General Services Purchasing Division

COUNTY OF ROCKLAND Department of General Services Purchasing Division Department of General Services Purchasing Division Title: Contract Period: Catering June 8, 2016 through June 7, 2017 with a one-year option Extended through 6/7/18, Extended through 7/31/18 Original Date

More information

Livingston Parish 4-H Food Festival

Livingston Parish 4-H Food Festival Livingston Parish 4-H Food Festival Lewis Vincent Elementary January 23, 2018 Registration: 5:30 p.m. 6:00 p.m. General Rules: *Each 4-H member may enter only one (1) dish in each contest. (Example: 1Seafood,

More information

Who is this booklet for?

Who is this booklet for? Who is this booklet for? This booklet is for businesses producing pre-packed foods. It will help you decide what you should put on the label if foods you produce may contain foods that some people are

More information

The Weights and Measures (Specified Quantities) (Unwrapped Bread and Intoxicating Liquor) Order 2011

The Weights and Measures (Specified Quantities) (Unwrapped Bread and Intoxicating Liquor) Order 2011 The Weights and Measures (Specified Quantities) (Unwrapped Bread and Intoxicating Liquor) Order 2011 Guidance for Businesses July 2011 Version 1 Page 1 of 7 Guidance first issued/ Date of change July 2011

More information

RULES OF THE TENNESSEE ALCOHOLIC BEVERAGE COMMISSION CHAPTER RULES FOR SALES OF WINE AT RETAIL FOOD STORES

RULES OF THE TENNESSEE ALCOHOLIC BEVERAGE COMMISSION CHAPTER RULES FOR SALES OF WINE AT RETAIL FOOD STORES RULES OF THE TENNESSEE ALCOHOLIC BEVERAGE COMMISSION CHAPTER 0100-11 RULES FOR SALES OF WINE AT RETAIL FOOD STORES Rule 0100-11-.02 is amended by deleting the rule in its entirety and by substituting instead,

More information

The RK Group L.L.C. Exhibitor Service Menu

The RK Group L.L.C. Exhibitor Service Menu The RK Group L.L.C. Exhibitor Service Menu Revised: 06/25/13 Policies and Procedures The RK Group L.L.C. Exhibitor Guiding Principles 1. All food orders are tastefully decorated and include appropriate

More information

FACT SHEET SEATTLE S SWEETENED BEVERAGE TAX December 5, 2017

FACT SHEET SEATTLE S SWEETENED BEVERAGE TAX December 5, 2017 FACT SHEET SEATTLE S SWEETENED BEVERAGE TAX December 5, 2017 Beginning Jan. 1, 2018, the City of Seattle will impose a sweetened beverage tax (SBT) on the distribution of sweetened beverages within Seattle

More information

Montana DPHHS Cottage Food Operation Guidance and Registration

Montana DPHHS Cottage Food Operation Guidance and Registration Montana DPHHS Cottage Food Operation Guidance and Registration 1 CCHD November 2015 As of October 1, 2015, Montana implemented a Cottage Food Program. This allows certain food items to be produced in a

More information

DEPARTMENT 20 OPEN CLASS FOODS BUILDING 3 SUPERINTENDENT: TED AND PEGGY CRESS CONTACT: (509) Pre-registration is mandatory: Register Here!

DEPARTMENT 20 OPEN CLASS FOODS BUILDING 3 SUPERINTENDENT: TED AND PEGGY CRESS CONTACT: (509) Pre-registration is mandatory: Register Here! DEPARTMENT 20 OPEN FOODS BUILDING 3 SUPERINTENDENT: TED AND PEGGY CRESS CONTACT: (509) 627-1222 Pre-registration is mandatory: Register Here! 1. Before entering, refer to General Information. Late entries

More information

COMMUNITY DEVELOPMENT SERVICES ENVIRONMENTAL MANAGEMENT DEPARTMENT

COMMUNITY DEVELOPMENT SERVICES ENVIRONMENTAL MANAGEMENT DEPARTMENT COMMUNITY DEVELOPMENT SERVICES ENVIRONMENTAL MANAGEMENT DEPARTMENT http://www.edcgov.us/emd/ PLACERVILLE OFFICE: 2850 Fairlane Court Placerville, CA 95667 (530) 621-5300 (530) 642-1531 Fax LAKE TAHOE OFFICE:

More information

PERMIT APPLICAT ION TEMPORARY FOOD EST ABLISHMENT

PERMIT APPLICAT ION TEMPORARY FOOD EST ABLISHMENT PERMIT APPLICAT ION TEMPORARY FOOD EST ABLISHMENT The following guidelines are required to obtain a permit for food service. 1. Applications for and issuance of Temporary Food Establishment Permits are

More information

Your guide to food safety

Your guide to food safety Your guide to food safety Your guide to food safety Ten easy steps to safe food 1. Buy from reputable suppliers with clean premises. 2. Avoid spoiled foods, foods past their use by dates or foods in damaged

More information

Temporary Food License Application Packet

Temporary Food License Application Packet Temporary Food License Application Packet A temporary food license is required for any individual that wishes to prepare and/or serve food for a cost or required donation at an event for no more than five

More information

Booth Catering Menu Pre-order

Booth Catering Menu Pre-order Booth Catering Menu Pre-order As the exclusive food service provider for the Kentucky International Convention Center, our exquisitely designed Booth Catering Menu offers a wide variety of items with the

More information

Directory. Food Service Contact Information page 2. Equipment and Supplies Rental Policy page 3-4. Residence Hall/Floor Student ID Form page 5

Directory. Food Service Contact Information page 2. Equipment and Supplies Rental Policy page 3-4. Residence Hall/Floor Student ID Form page 5 P a g e 1 Directory Food Service Contact Information page 2 Equipment and Supplies Rental Policy page 3-4 Residence Hall/Floor Student ID Form page 5 Snack and Retreat Costs & Procedures page 6 Food Safety

More information

All orders placed from this menu do not include set up or cleaning service.

All orders placed from this menu do not include set up or cleaning service. June2013 Drop Off Catering Menu Drop Off Catering Menu Guidelines: All orders placed from this menu do not include set up or cleaning service. Orders will be dropped off at the time specified and neatly

More information

Entrepreneurs and Their Communities. Food Safety for Farmers Market Vendors. Londa Nwadike, UVM Extension Food Safety Specialist April 2013

Entrepreneurs and Their Communities. Food Safety for Farmers Market Vendors. Londa Nwadike, UVM Extension Food Safety Specialist April 2013 Entrepreneurs and Their Communities Food Safety for Farmers Market Vendors Londa Nwadike, UVM Extension Food Safety Specialist April 2013 Co-Sponsored by RRDC REGIONAL RURAL DEVELOPMENT CENTERS Outline

More information

Entry Level Assessment Blueprint Retail Commercial Baking

Entry Level Assessment Blueprint Retail Commercial Baking Entry Level Assessment Blueprint Retail Commercial Baking Test Code: 4010 / Version: 01 Specific Competencies and Skills Tested in this Assessment: Safety and Sanitation Identify causes and prevention

More information

VAT on Food and Drink

VAT on Food and Drink This document should be read in conjunction with paragraph 8 of Schedule 2 and paragraph 3 of Schedule 3 to the VAT Consolidation Act 2010. Document last reviewed October 2018 1 Table of Contents 1 General...3

More information

LIQUOR LICENSE TRANSFER INFORMATION

LIQUOR LICENSE TRANSFER INFORMATION LIQUOR LICENSE TRANSFER INFORMATION City of Carbondale City Clerk 200 S. Illinois Avenue Carbondale, Illinois 62901 Phone (618) 457-3281 Fax (618) 457-3282 Explorecarbondale.com LICENSE CLASSIFICATIONS

More information

Nutrition 1 amino acids The chemical building blocks of proteins. 2 ascorbic acid Vitamin C 3 BMR Basal metabolism, or the rate of energy use by the

Nutrition 1 amino acids The chemical building blocks of proteins. 2 ascorbic acid Vitamin C 3 BMR Basal metabolism, or the rate of energy use by the C ULINARY ARTS Nutrition 1 amino acids The chemical building blocks of proteins. 2 ascorbic acid Vitamin C 3 BMR Basal metabolism, or the rate of energy use by the body for automatic processes. 4 calcium

More information

FOOD SERVICE ESTABLISHMENTS

FOOD SERVICE ESTABLISHMENTS Includes Amendments Effective January 8, 1997 PURPOSE 14-1.1 Purpose PUBLIC HEALTH HAZARDS FOOD SERVICE ESTABLISHMENTS SECTIONS 14-1.10 Definition of imminent health hazard FOOD SERVICE ESTABLISHMENT 14-1.20

More information

MEATBALLS. Mix above ingredients together and shape into meatballs. place balls in a large roaster or jelly roll pan.

MEATBALLS. Mix above ingredients together and shape into meatballs. place balls in a large roaster or jelly roll pan. MEATBALLS 3 lbs. Ground Beef 1 can evaporated milk 1 cup oatmeal 1 cup crackers, crushed 2 eggs 1 large onion, chopped (save half for sauce) 1/2 tsp. garlic powder 2 tsp. salt 1/2 tsp. pepper 1 tsp. chili

More information

Appetizer - Recipes. Mini pizza Dough

Appetizer - Recipes. Mini pizza Dough Appetizer - Recipes Eggplant Dip-1 Eggplant Dip-2 Chili Dip Hummus Dip Bean Nachos Guacamole Dip Puff pastry shells Stuffed Mushroom Egg Rolls Spinach Fillo Crescents Vegetable wonton Falafel Celery and

More information

Module 1 Facilitation/practical demonstration dealing with customers and colleagues

Module 1 Facilitation/practical demonstration dealing with customers and colleagues Module No Module Name Facilitation Method 7791 Display cultural awareness in Module 1 dealing with customers and colleagues 7793 Describe layout, services and facilities of the organisation 11235 Maintain

More information

Before you start, let s check that you have everything you need: Read these notes before you start filling out the form.

Before you start, let s check that you have everything you need: Read these notes before you start filling out the form. APPLICATION FOR TEMPLATE FOOD CONTROL PLAN Under Food Act 2014 Before you start, let s check that you have everything you need: A copy of the site plan for each address identifying physical boundaries.

More information

Kentucky Grape and Wine Council Wholesaler Reimbursement Program Program Guidelines

Kentucky Grape and Wine Council Wholesaler Reimbursement Program Program Guidelines Program Guidelines The Purpose of the Program The is intended to assist licensed small farm wineries, defined by KRS 241.010(45), and licensed Kentucky wholesalers in the distribution of wine products.

More information

Notification/ Registration Certificate Number: (Attach copy of the verification of notification/ registration certificate)

Notification/ Registration Certificate Number: (Attach copy of the verification of notification/ registration certificate) Application for Notification/Registration of Food Business For Mobile Food Businesses or Temporary Food Businesses Is this application for a mobile or temporary food business? Mobile Food Vehicle or Unit

More information

Always immediately report any signs or symptoms of infection, like fever or swelling, to your doctor.

Always immediately report any signs or symptoms of infection, like fever or swelling, to your doctor. Food Safety If you eat food contaminated by germs, you can get foodborne illness (also called food poisoning ), which can be serious or even fatal. Safe food-handling practices can help reduce your risk

More information

BestWestern-MarketPlace.com Best Western Breakfast Guidelines , Page 1

BestWestern-MarketPlace.com Best Western Breakfast Guidelines , Page 1 Breakfast Requirements Best Western member properties which do not have on- site full service restaurants shall be required to provide a complimentary (free of charge) breakfast buffet on- site. On- site

More information

Nutrition Labeling of Standard Menu Items in Restaurants and Similar Retail Food Establishments. Food and Drug Administration: 21 CFR Parts 11 and 101

Nutrition Labeling of Standard Menu Items in Restaurants and Similar Retail Food Establishments. Food and Drug Administration: 21 CFR Parts 11 and 101 Nutrition Labeling of Standard Menu Items in Restaurants and Similar Retail Food Establishments. Food and Drug Administration: 21 CFR Parts 11 and 101 Summary: The Food and Drug Administration (FDA) is

More information

DEPT. 25 FOODS & NUTRITION Superintendents: Carol Hutjens JUNIOR DIVISION (920) JoAnn VandenAvond (920)

DEPT. 25 FOODS & NUTRITION Superintendents: Carol Hutjens JUNIOR DIVISION (920) JoAnn VandenAvond (920) DEPT. 25 FOODS & NUTRITION Superintendents: Carol Hutjens JUNIOR DIVISION (920) 336-1249 JoAnn VandenAvond (920) 468-4069 Entries Due: July 15 th Arrival: Tuesday, 1:30 5:30 p.m. Judging (Face-to-face):

More information

Booth/Meeting Room Catering Menu

Booth/Meeting Room Catering Menu Booth/Meeting Room Catering Menu 333 SOUTH FRANKLIN STREET TAMPA, FLORIDA 33602 PHONE 813-274-7779 FAX 813-274-7854 Guidelines and Procedures EXCLUSIVITY All food, beverages, cafes and restaurants on the

More information

SUPPLEMENTAL NOTE ON SENATE BILL NO. 70

SUPPLEMENTAL NOTE ON SENATE BILL NO. 70 SESSION OF 2019 SUPPLEMENTAL NOTE ON SENATE BILL NO. 70 As Amended by House Committee on Federal and State Affairs Brief* SB 70, as amended, would amend and consolidate laws concerning temporary permits

More information

Iowa Native Wine Production & Sales Report for the period ending 6/30/2012 By Craig Tordsen, Iowa State University, November, 2012

Iowa Native Wine Production & Sales Report for the period ending 6/30/2012 By Craig Tordsen, Iowa State University, November, 2012 Iowa Native Wine Production & Sales Report for the period ending 6/30/2012 By Craig Tordsen, Iowa State University, November, 2012 Native Wine Inventory, Production and Sales Winery Size in Gallons of

More information

~ STUDENT ~ catering FAR BEYOND THE PLATE

~ STUDENT ~ catering FAR BEYOND THE PLATE ~ STUDENT ~ catering FAR BEYOND THE PLATE APPETIZERS & SNACKS each serves 12-15 unless otherwise noted Vegetable Crudites with Dip 25.00 Cubed Cheese and Cracker Platter 36.00 Hummus with Pita Chips 11.00

More information

Selling Eggs at an Indiana Farm Market. Mark Straw Indiana State Egg Board 2/19/2016

Selling Eggs at an Indiana Farm Market. Mark Straw Indiana State Egg Board 2/19/2016 Selling Eggs at an Indiana Farm Market Mark Straw Indiana State Egg Board 2/19/2016 What is an EGG? Eggs from the Domestic Chicken Regulated by the Indiana State Egg Board Eggs from other Avian Species

More information

2018 Foods Department

2018 Foods Department SUPERINTENDENT: Sue King 2018 Foods Department REGISTRATION DEADLINE: June 25, 2018 On-line entry is available through our website www.ozarkempirefair.com. Registration forms are available at www.ozarkempirefair.com

More information

Welcome to Pitt-Greensburg Dining Services

Welcome to Pitt-Greensburg Dining Services Welcome to Pitt-Greensburg Dining Services Chartwells Catering Services at the University of Pittsburgh at Greensburg is proud to present our Catering Guide. For your convenience, we have put together

More information

Catering Shop. «You order, we deliver directly to your stand»

Catering Shop. «You order, we deliver directly to your stand» 1 Dear Madam, dear Sir, Our Team is very pleased to assist you during the Exhibition and requests that you kindly place only your first order in advance for your needs on the first day. Subsequent food

More information

BOSTON CONVENTION AND EXHIBITION CENTER WINTER BOOTH SERVICE MENU

BOSTON CONVENTION AND EXHIBITION CENTER WINTER BOOTH SERVICE MENU BOSTON CONVENTION AND EXHIBITION CENTER WINTER BOOTH SERVICE MENU To place your order, please email the order form to Caitlin Flaherty at Flaherty-Caitlin@aramark.com or fax the order form to 617.954.2159.

More information

ENVIRONMENTAL HEALTH SERVICE REQUEST FORM 2019

ENVIRONMENTAL HEALTH SERVICE REQUEST FORM 2019 (719) 578-3199 phone (719) 578-3188 fax ENVIRONMENTAL HEALTH SERVICE REQUEST FORM 2019 Owner Name: : Owner Address: Establishment/Business Name: Establishment/Business Address: Phone Fax: EmailAddress:

More information

Food Safety for Exempted Home Food Operations and Home Bakeries in Iowa

Food Safety for Exempted Home Food Operations and Home Bakeries in Iowa Food Safety for Exempted Home Food Operations and Home Bakeries in Iowa Shannon Coleman, PhD Assistant Professor of FSHN Photo Source: DESPIERRES, https://pixabay.com/en/stick-bread-costs-baked-1630172/

More information

Native Wine Production & Sales For the Year Ending (In Gallons)

Native Wine Production & Sales For the Year Ending (In Gallons) Iowa Native Wine & Report for the period ending 12/31/2016 By Craig Tordsen, February 2017 Native Wine, and Native Wine & Number of Wineries Dec-14 Dec-15 Winery Size in Gallons of by Winery Size % The

More information

Club. Week Two. Elisa Prout OnceAWeekCooking.com

Club. Week Two. Elisa Prout OnceAWeekCooking.com Club Week Two Elisa Prout OnceAWeekCooking.com Onceaweekcooking.com NOTICE: You DO NOT Have the RIGHT to reprint or Resell this Report! You Also MAY NOT Give Away, Sell or Share the Content Herein If you

More information

IF THERE IS ANY QUESTION ABOUT A CONDITION BEING SAFE OR UNSAFE, DO NOT OPERATE THIS PRODUCT!

IF THERE IS ANY QUESTION ABOUT A CONDITION BEING SAFE OR UNSAFE, DO NOT OPERATE THIS PRODUCT! RO18BT 18 Quart Roaster Oven Operating Instructions READ ALL INSTRUCTIONS AND WARNINGS BEFORE USING THIS PRODUCT. This manual provides important information on proper operation & maintenance. Every effort

More information

Food Service Plan Review Application. Business name: Phone: Business address: Owner name: Phone: Owner mailing address:

Food Service Plan Review Application. Business name: Phone: Business address: Owner name: Phone: Owner mailing address: Food Service Plan Review Application Full Service Restaurant = $379 Limited Service Restaurant = $110 Bed & Breakfast = $110 Commissary = $186 Warehouse = $76 Remodel Only (No changes to ownership or menu)

More information

BUFFALO NIAGARA CONVENTION CENTER BREAKFAST MENU

BUFFALO NIAGARA CONVENTION CENTER BREAKFAST MENU BUFFALO NIAGARA CONVENTION CENTER BREAKFAST MENU Convention Center Plaza, Buffalo, New York 14202 / info@buffaloconvention.com / 716-855 - 5555 / buffaloconvention.com MESSAGE 2 From the moment you book

More information

Code of practice no.1: for the Health Service Executive on the risk categorisation of food businesses (revision 1) / Food Safety Authority of Ireland

Code of practice no.1: for the Health Service Executive on the risk categorisation of food businesses (revision 1) / Food Safety Authority of Ireland Code of practice no.1: for the Health Service Executive on the risk categorisation of food businesses (revision 1) / Food Safety Authority of Ireland Item Type Report Authors Food Safety Authority of Ireland

More information

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS LIQUOR CONTROL COMMISSION BEER

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS LIQUOR CONTROL COMMISSION BEER DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS LIQUOR CONTROL COMMISSION BEER (By authority conferred on the liquor control commission by section 215(1) of 1998 PA 58, MCL 436.1215(1), and Executive Reorganization

More information

Healthy Menu Choices Act, 2015 Application of the Act in Restaurants. What is a standard food item? Where must calories be displayed?

Healthy Menu Choices Act, 2015 Application of the Act in Restaurants. What is a standard food item? Where must calories be displayed? Ministry of Health and Long-Term Care Healthy Menu Choices Act, 2015 Application of the Act in Restaurants This document is intended to help food service premises owners and operators, public health stakeholders,

More information